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财政周转金是指由财政部门管理,按照有偿原则周转使用的财政资金。为全面贯彻党中央、国务院关于深化金融改革、整顿金融秩序、防范金融风险的要求,财政部把整顿财政周转金和健全财政职能、加强财政管理结合起来,妥善做好有关善后工作,不断提高财政管理水平。(一)从1998年12月1日起,中央及地方各级财政周转金一律只收不贷。(二)财政周转金只收不贷后,各级财政部门对已到期的周转金借款,要积极清
Financial Working Capital refers to the financial funds managed by the financial department and used in accordance with the principle of compensation. In order to fully implement the requirements of the Party Central Committee and the State Council on deepening financial reform, rectifying the financial order and guarding against financial risks, the Ministry of Finance has taken steps to consolidate the fiscal working capital, improve the financial functions, and strengthen financial management so as to properly handle the aftermath and improve the financial Management level. (1) From December 1, 1998 onwards, all the financial circulating funds at the central and local levels will be levied only on loans. (2) After the fiscal revolving fund receives only the loan, the financial departments at various levels shall pay a positive check on the loan of the working capital that has already expired